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Beico Industries Pvt. Ltd. Versus Commissioner of Central Excise

2016 (11) TMI 41 - CESTAT MUMBAI

Cenvat credit - Input service distributor - Held that: - whether CENVAT credit can be availed by manufacturing unit before the registration of Input Service Distributor is now settled in favour of the appellant by the judgement of Hon'ble High Court .....

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rds were available for the Revenue to verify the correctness, the Tribunal, in our opinion, rightly did not dis-entitle the assessee from the entire Cenvat credit availed for payment of duty - Decided in favor of the assessee. - Appeal No. E/811/11 - .....

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2.2011. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the denial of CENVAT credit on the services received by appellant. During the period November 2006 to March 2007, appellant has raised CENVAT credit .....

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pellant obtained Input Service Distributor Registration from the authorities. Appellant again took credit on the same invoices issued by the Head Office after obtaining the ISD registration. The entire case of the Revenue seems to be that the appella .....

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